Tax Policy Measures in Advanced and Emerging Economies: A Novel Database

61 Pages Posted: 1 Aug 2018

See all articles by David Amaglobeli

David Amaglobeli

International Monetary Fund (IMF)

Valerio Crispolti

International Monetary Fund (IMF)

Era Dabla-Norris

International Monetary Fund (IMF)

Pooja Karnane

International Monetary Fund (IMF)

Florian Misch

ZEW – Leibniz Centre for European Economic Research

Date Written: May 2018

Abstract

This paper describes a new, comprehensive database of tax policy measures in 23 advanced and emerging market economies over the last four decades. We extract this information from more than 900 OECD Economic Surveys and 37,000 tax-related news from the International Bureau of Fiscal Documentation using text-mining techniques. The innovation of this dataset lies in its granularity: changes in the rates and bases of personal and corporate income taxes, value added and sale taxes, social security contributions, excise, and property taxes are systematically documented. In addition, the database provides information on the announcement and implementation dates, whether the measures represent major changes, are part of a broader tax package, and phased in over several years. The paper also presents a range of stylized facts suggesting that information from this database is useful to deepen the analysis of tax policy changes for research and policy purposes.

Keywords: Tax policy, Tax reforms, Personal income taxes, Corporate income taxes, Value added taxes, Sales taxes, Excise taxes, Property taxes, Developed countries, Emerging markets, Tax Reforms; Text Mining; Tax Policy; Implementation Lags, Tax Reforms, Text Mining, Tax Policy, Implementation Lags, Methodology for Collecting, Estimating, and Organizing Macroeconomic Data, General

JEL Classification: C82, E61, H20, P16

Suggested Citation

Amaglobeli, David and Crispolti, Valerio and Dabla-Norris, Era and Karnane, Pooja and Misch, Florian, Tax Policy Measures in Advanced and Emerging Economies: A Novel Database (May 2018). IMF Working Paper No. 18/110. Available at SSRN: https://ssrn.com/abstract=3221131

David Amaglobeli (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street, N.W.
Washington, DC 20431
United States

Valerio Crispolti

International Monetary Fund (IMF) ( email )

700 19th Street, N.W.
Washington, DC 20431
United States

Era Dabla-Norris

International Monetary Fund (IMF) ( email )

700 19th Street NW
Washington, DC 20431
United States

Pooja Karnane

International Monetary Fund (IMF) ( email )

700 19th Street, N.W.
Washington, DC 20431
United States

Florian Misch

ZEW – Leibniz Centre for European Economic Research ( email )

P.O. Box 10 34 43
L 7,1
D-68034 Mannheim, 68034
Germany

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